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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mantik Quantitative Economics and Management Studies Jurnal Ekonomi International Journal of Management and Business Economics
Zet Ena
Universitas Kristen Artha Wacana Kupang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics

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Journal : Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

 1 
FISCAL STRESS: Studi Kasus Pemda Provinsi Nusa Tenggara Timur Mesri Welhelmina N. Manafe; Zet Ena; Salmun Saul Adu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.525 KB) | DOI: 10.35591/wahana.v21i2.152

Abstract

Local governments play a significant role in the life of the community and the national economy which can be achieved in fiscal health conditions reflected in the low disparity in income structure towards regional expenditure. The inability of regions to escape fiscal dependence is due to the low income, especially from Pendapatan Asli Daerah, which causes fiscal stress which then impacts on policies and implementation of regional spending through spending on programs and activities. This study will examine the relationship between Fiscal Stress and Pendapatan Asli Daerah and expenditure of East Nusa Tenggara Province through simple linear regression testing using secondary data Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung using a sample of six (6) districts / cities in 2014-2016 The results of the study show that the fiscal stress variable does not affect the income structure through Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung at a significance level of <0.05. The results of this study contribute to local budget policies and theoretically to the use of direct expenditure variables that are different from previous studies. Key Words: Fiscal Health, Fiscal Stress, Pendapatan Asli Daerah, dan Belanja Langsung
Revenue-Spend Hypothesis: Bukti Baru Kebijakan Fiskal Pemerintah Daerah Helda Marlin Ala; Mesri Welhelmina Nisriani Manafe; Zet Ena
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.383

Abstract

This study aims to examine the relationship between Regional Original Income and Capital Expenditure on Economic Growth based on Revenue-spend hypothesis. Understanding about causality can help local governments determine strategies and policies in exploring revenue potential and reducing the level of fiscal dependence as well as evaluating and controlling to achieve an efficient level of budget use. This study uses 60 data from 15 districts in East Nusa Tenggara Province for period 2015-2018. The test using path analysis proves the direct effect of PAD on growth but has no effect on capital expenditure and supports H0 for testing the intervening variable. Novelty in this research is to fill the theoretical and empirical gap with place according to the right theory to build a basic framework through Revenue-spend hypothesis. Furthermore, this study also determines the sample that meets the criteria required which are still limitations in previous research. Limitation in this study are the research period relatively short, not able to capture changing phenomenon in variables and also has not been able to explain the non-unidirectional relationship between income and expenditure through the Revenue-spend hypothesis. Next research continued by adding or expanding the scope of research time and location, including other variables such as inflation, time span, quality and size of institutions, level of corruption, country level, amount of barriers and types of spending and income.
Co-Authors Ariyanto M Ayub M. Riwudjami Cakranegara, Pandu Adi Darmawanto Darmawanto Devi Trihandari Widyatania Eko Sutrisno Fitria Sari Helda Marlin Ala Hermyn Benny Hina Irsyad Kamal Jenita Margarethy Rohanie Mbado Mesri Welhelmina Nisriani Manafe Miftahorrozi Miftahorrozi Rosliani Rangga Salmun Saul Adu Sari Sakarina Susilo Surahman